Hickman Motors Ltd. v. Canada, 97 DTC 5363, [1997] 2 S.C.R. 336, [1998] 1 CTC 213 -- summary under Paragraph 4(1)(a)

The taxpayer, which at all relevant times had been engaged in the leasing of cars and trucks, received on the winding-up of its subsidiary heavy duty equipment that the subsidiary had been renting-out, and then transferred that same equipment to another subsidiary of the taxpayer five days later. L'Heureux-Dubé J. found on the evidence that the taxpayer during that five-day period was engaged in one business, rather than two businesses, i.e., "a single integrated business of sales, servicing, leasing and rental of cars and trucks, and of construction, forestry and rock-drilling equipment".